Glossary

A written statement of facts sworn under oath before a notary or authorized officer.

A 3-5 year court-supervised repayment plan that protects assets from creditors.

Liquidation bankruptcy that discharges most unsecured debt in 3-4 months.

A court order protecting a person from harassment, abuse, or threats.

A court-appointed authority to manage the finances of an incapacitated adult.

The legal process to remove a tenant from rental property.

A court order sealing or destroying a criminal record from public view.

A court-appointed legal authority to make decisions for a minor or incapacitated adult.

Dying without a valid will.

A trust created during the grantor's lifetime to hold and transfer assets outside probate.

A court process to legally change an adult or minor's name.

A formal written request asking a court to take a specific action.

A legal document authorizing one person to act on another's behalf.

The court-supervised process of validating a will and distributing a decedent's estate.

A deed transferring whatever interest the grantor has, with no warranties of title.

A simplified court for civil disputes below a statutory dollar limit.

A sworn statement to collect a small estate without full probate.

A court order compelling testimony or production of documents.

A court-issued notice requiring a defendant to respond to a lawsuit.

A summary court action to remove a person occupying property without legal right.

A deed in which the grantor warrants clear title to the buyer.

Treating a worker as a 1099 contractor when the IRS would classify them as a W-2 employee.

An IRS-compliant employer reimbursement arrangement that excludes payments from taxable wages.

Professional representation before the IRS or state tax authority during an audit.

Tax rule allowing a homeowner to rent their home to their business for up to 14 days tax-free.

Beneficial Ownership Information report required of most US entities under the Corporate Transparency Act.

The recording, classifying, and reconciling of a business's financial transactions.

An IRS status that pauses collection when a taxpayer cannot afford to pay.

A federal tax ID number issued by the IRS to identify a business entity.

Quarterly federal tax payments required when withholding doesn't cover liability.

A public claim against a taxpayer's property securing IRS debt.

Relief from joint tax liability caused by a spouse's understatement or fraud.

A monthly payment plan to resolve federal tax liability over time.

An IRS seizure of wages, bank accounts, or other assets to satisfy tax debt.

An IRS tax ID for individuals who must file taxes but aren't eligible for an SSN.

An IRS settlement that lets qualifying taxpayers resolve tax debt for less than owed.

A 20% deduction on qualified pass-through business income for individuals.

IRS-required market-rate salary that S-corp owner-employees must take before distributions.

An IRS tax classification allowing pass-through taxation with payroll tax savings.

An IRS document summarizing return data, account history, or wage information.

A pharmacy that compounds patient-specific medications under state pharmacy law.

An FDA-registered facility that compounds sterile medications for office-use bulk supply.

Applied Behavior Analysis providers serving primarily children with autism.

Licensed center providing daytime supervision and care for adults.

Florida Agency for Health Care Administration licensing for healthcare facilities.

Federal criminal law prohibiting remuneration to induce referrals for federal healthcare program items or services.

A centralized provider data repository used by most US insurance payers.

California Department of Public Health licensing for healthcare facilities.

The verification of a provider's qualifications by insurance payers or facilities.

The federal law protecting the privacy and security of patient health information.

Licensed agency providing skilled nursing and therapy in a patient's home.

State-by-state enrollment to bill Medicaid managed care and fee-for-service plans.

The process of becoming an approved Medicare provider through PECOS.

A medical spa offering cosmetic procedures under physician supervision.

A 10-digit unique federal identifier for healthcare providers.

Federal workplace safety standards applicable to healthcare settings.

Federal law prohibiting physician self-referral of Medicare/Medicaid patients to entities they have a financial interest in.

Rules requiring providers to be licensed in the state where the patient is located at the time of service.

Reimbursement model that pays providers based on patient outcomes rather than service volume.

A notarial act in which the signer confirms they signed a document voluntarily.

An authentication certificate validating a US document for use in Hague Convention countries.

Electronic notarization with the signer physically present.

A notarial act in which the signer swears or affirms the content is true.

A notary specially trained to handle real estate loan document signings.

A notary who travels to clients for in-person notarization.

A state-commissioned officer authorized to witness signatures and administer oaths.

Notarization conducted via live audio-video with an electronically signed document.

Time recorded in tenths of an hour and charged to a client for legal work performed.

The legal-specific practice of tracking court deadlines, statutes of limitations, and case events.

Software platform that organizes legal matters, deadlines, documents, and billing.

A search of firm records for ethical conflicts before accepting a new client or matter.

The process of submitting documents to a court for an active case.

A condensed digest of deposition testimony prepared for attorney use.

The pre-trial process of exchanging information between parties.

An interest-bearing client trust account where interest funds legal aid programs.

A California-licensed professional who prepares self-help legal documents.

The process of finding statutes, case law, and secondary authority to support a legal position.

A trained legal professional who assists attorneys with substantive legal work.

An organized binder of exhibits, pleadings, and reference materials for use at trial.

The process of resolving conflicting court appearances for one attorney across multiple cases.